The default year end on incorporation is the end of the month of incorporation the following year. This then requires two CT600 for the first year. So ignoring the filing date element of the question, by moving the ARD to the previous month it greatly simplifies the CT responsibilities so I do it for all new companies I set up.

'The default year end on incorporation is the end of the month of incorporation the following year. This then requires two CT600 for the first year'.

This assumes that the first day of trading is the same as the incorporation date, which may not necessarily be the case, so only one CT600 may be required if trading starts on 1st day of next month, or later.

The default year end on incorporation is the end of the month of incorporation the following year. This then requires two CT600 for the first year. So ignoring the filing date element of the question, by moving the ARD to the previous month it greatly simplifies the CT responsibilities so I do it for all new companies I set up.

I'm with you MartinGWilson - I always do the same for exactly the same reason.